Connecticut General Statutes
Chapter 802a - Wills: Execution and Construction
Section 45a-264. (Formerly Sec. 45-174a). - Reference to Internal Revenue Code.

A devise or bequest, outright or in trust, given in any will or codicil or republication thereof in any codicil shall not be deemed invalid by reason of any reference therein to the United States Internal Revenue Code or any treasury regulation issued thereunder.

(P.A. 73-249; P.A. 80-476, S. 237.)
History: P.A. 80-476 restated section but made no substantive change; Sec. 45-174a transferred to Sec. 45a-264 in 1991.

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Structure Connecticut General Statutes

Connecticut General Statutes

Title 45a - Probate Courts and Procedure

Chapter 802a - Wills: Execution and Construction

Section 45a-250. (Formerly Sec. 45-160). - Who may make a will.

Section 45a-251. (Formerly Sec. 45-161). - Making and execution of wills. Wills executed outside the state.

Section 45a-257. (Formerly Sec. 45-162). - Revocation of will.

Section 45a-257a. - Failure of testator to provide for surviving spouse who married testator after execution of will. Determination of share of estate.

Section 45a-257b. - Failure of testator to provide for children born or adopted after execution of will. Determination of share of estate.

Section 45a-257c. - Marriage of testator terminated after execution of will. Provisions of will re former spouse revoked.

Section 45a-257d. - Effect of provisions re revocation of will to be construed by probate courts.

Section 45a-257e. - Revocation of will executed on or after October 1, 1967, and prior to January 1, 1997.

Section 45a-257f. - Revocation of will executed on or after January 1, 1997.

Section 45a-258. (Formerly Sec. 45-172). - Devise or bequest to subscribing witness.

Section 45a-259. (Formerly Sec. 45-173). - Reference to document creating trust.

Section 45a-260. (Formerly Sec. 45-173a). - Uniform Testamentary Additions to Trusts Act.

Section 45a-261. (Formerly Sec. 45-160a). - Effect of devise of all real property.

Section 45a-262. (Formerly Sec. 45-161a). - Words of inheritance apply to child born through assisted reproduction and child of decedent conceived and born after death of decedent.

Section 45a-263. (Formerly Sec. 45-162a). - “Majority” defined for wills executed prior to October 1, 1972.

Section 45a-264. (Formerly Sec. 45-174a). - Reference to Internal Revenue Code.

Section 45a-265. (Formerly Sec. 45-174). - Gift to spouse; reference to federal provisions re estate tax and marital deduction.

Section 45a-266. (Formerly Sec. 45-175a). - Encumbrances on property of decedent or on proceeds of insurance policy on life of decedent not chargeable against assets of decedent's estate.

Section 45a-267. (Formerly Sec. 45-184). - Bequest of perishable property for life or years.